GST ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯁꯦꯝꯕꯒꯤ ꯃꯑꯣꯡ
ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔꯅ ꯁ꯭ꯇꯦꯠ ꯑꯅꯤꯗꯒꯤ CGST + SGST ꯅꯠꯇ꯭ꯔꯒ IGST ꯊꯤꯔꯤ, HSN ꯃꯇꯨꯡ ꯏꯟꯅ ꯇꯦꯛꯁ ꯁꯃꯔꯤ, ꯋꯥꯍꯩꯗ ꯑꯦꯃꯥꯎꯟꯠ ꯑꯃꯁꯨꯡ UPI QR ꯀꯣꯗ ꯍꯥꯄꯆꯤꯜꯂꯤ꯫ ꯑꯥꯔꯇꯤꯀꯜ ꯑꯁꯤꯅ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯍꯧꯔꯀꯄꯗꯒꯤ ꯂꯣꯏꯔꯕ ꯐꯥꯑꯣꯕ ꯄꯨꯔꯛꯀꯅꯤ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁ꯫ ꯑꯍꯥꯅꯕ ꯑꯣꯏꯅ ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁꯀꯤ ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ, ꯁꯍꯔ / ꯈꯨꯡꯒꯪ, ꯄꯤꯟ ꯀꯣꯗ, ꯁ꯭ꯇꯦꯠ ꯑꯃꯁꯨꯡ GSTIN ꯏꯕꯤꯌꯨ; ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯁꯦꯚ ꯇꯧꯔꯕ ꯕꯤꯖꯅꯦꯁ ꯈꯟꯕꯤꯌꯨ (ꯅꯠꯇ꯭ꯔꯒ ꯗꯤꯐꯣꯜꯇ ꯑꯣꯏꯅ ꯃꯄꯨꯡ ꯐꯥꯏ)꯫ ꯂꯣꯒꯣ, ꯁꯥꯏꯟ ꯑꯃꯁꯨꯡ ꯕꯦꯡꯛ ꯗꯤꯇꯦꯜ ꯂꯣꯒꯣ, ꯁꯥꯏꯟ ꯑꯃꯁꯨꯡ ꯕꯦꯡꯛ ꯗꯤꯇꯦꯜ ꯒꯤ ꯃꯈꯥꯗ ꯂꯩ꯫
- ꯏꯟꯚꯣꯏꯁꯀꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ꯫ ꯃꯈꯜ: ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ (GST ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯑꯃꯁꯨꯡ GST ꯂꯧꯕ), ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ (ꯑꯦꯛꯖꯦꯝꯞꯠ ꯄꯣꯠꯂꯝ ꯅꯠꯇ꯭ꯔꯒ ꯀꯝꯄꯣꯖꯤꯁꯟ) ꯅꯠꯇ꯭ꯔꯒ ꯏꯟꯚꯣꯏꯁ (GST ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ)꯫ Invoice number ꯑꯃꯁꯨꯡ ꯇꯥꯡ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ; ꯆꯦꯜ ꯄꯤꯔꯕꯗ ꯗꯤꯌꯨ ꯗꯦꯠ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ꯫
- ꯕꯤꯜ ꯊꯥꯕ꯫ ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯃꯤꯡ ꯏꯕ ꯍꯧꯗꯨꯅ ꯁꯦꯚ ꯇꯧꯔꯕ ꯀꯁ꯭ꯇꯃꯔ ꯈꯟꯕꯤꯌꯨ, ꯅꯠꯇ꯭ꯔꯒ ꯃꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ, GSTIN (ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕꯗꯤ) ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯠ ꯏꯕꯤꯌꯨ꯫ ꯄꯣꯠꯂꯝ ꯑꯇꯣꯞꯄ ꯃꯐꯃꯗ ꯆꯠꯂꯕꯗ ꯄꯣꯠꯂꯝ ꯑꯇꯣꯞꯄ ꯑꯦꯗ꯭ꯔꯦꯁꯇ ꯊꯥꯒꯗꯕ ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫
- ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ꯫ ꯃꯇꯝ ꯌꯥꯝꯅ ꯂꯩꯕ ꯃꯤꯒꯤ ꯁ꯭ꯇꯦꯠꯅꯤ꯫ ꯃꯁꯤꯅ CGST + SGST (ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯦꯠ ꯑꯗꯨꯃꯛ) ꯅꯠꯇ꯭ꯔꯒ IGST (ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠ) ꯋꯥꯔꯦꯞ ꯂꯧꯏ꯫
- ꯑꯥꯏꯇꯦꯃꯁꯤꯡ꯫ ꯂꯥꯏꯟ ꯈꯨꯗꯤꯡꯃꯛꯇ: ꯃꯔꯣꯜ (ꯃꯄꯨꯡ ꯐꯥꯍꯅꯅꯕ ꯁꯦꯚ ꯇꯧꯔꯕ ꯑꯥꯏꯇꯦꯝ ꯈꯟꯕꯤꯌꯨ), HSN/SAC, ꯃꯁꯤꯡ, ꯌꯨꯅꯤꯠ, GST ꯃꯃꯥꯡꯒꯤ ꯔꯦꯠ (₹), ꯗꯤꯁꯀꯥꯎꯟꯠ % ꯑꯃꯁꯨꯡ GST %꯫ ꯍꯦꯟꯅ ꯂꯥꯏꯅꯒꯤꯗꯃꯛ ꯑꯥꯏꯇꯦꯝ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ, ꯑꯍꯦꯟꯕ ꯆꯥꯔꯖꯀꯤꯗꯃꯛ ꯆꯥꯔꯖ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ (ꯚꯥꯗꯥ, ꯄꯦꯀꯤꯡ…) ꯅꯝꯕꯤꯌꯨ꯫
- ꯄ꯭ꯔꯤꯚꯤꯌꯨ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫ ꯀꯝꯞꯌꯨꯇꯔꯗ ꯃꯁꯤ ꯐꯣꯔꯃꯒꯤ ꯃꯅꯥꯛꯇ ꯂꯩ; ꯐꯣꯟꯗ ꯌꯦꯡꯕ ꯅꯝꯕꯤꯌꯨ꯫
- ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ, ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯄ꯭ꯔꯤꯟꯠ / PDF ꯅꯠꯇ꯭ꯔꯒ ꯁꯦꯌꯔ꯫ ꯏꯟꯚꯣꯏꯁ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯗꯦꯇꯥ ꯍꯣꯃꯗ ꯁꯦꯚ ꯑꯣꯏ ꯑꯃꯁꯨꯡ App ꯒꯤ ꯌꯣꯟꯕ ꯑꯃꯁꯨꯡ ꯂꯦꯃꯍꯧꯔꯤꯕꯗ ꯎꯠꯂꯤ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
Sharma Hardware (Punjab) ꯅ Delhi Decor (Delhi, GSTIN 07AAHCD1357N1ZD) ꯗ ꯕꯤꯜ ꯁꯦꯝꯃꯤ: PVC ꯄꯥꯏꯞ 200 Mtr ₹120 ꯗ, GST 18%꯫
| Taxable value 200 × ₹120 | ₹24,000 |
| IGST 18% (Delhi ꯑꯁꯤ ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯅꯤ) | ₹4,320 |
| ꯄꯨꯝꯅꯃꯛ | ₹28,320 |
ꯂꯩꯕ ꯃꯤ ꯑꯗꯨ Punjab ꯗ ꯂꯩꯔꯝꯂꯕꯗ ꯇꯦꯛꯁ ꯑꯗꯨ CGST 9% ₹2,160 + SGST 9% ₹2,160 ꯑꯣꯏꯒꯅꯤ꯫ ꯋꯥꯍꯩꯗ ꯑꯦꯃꯥꯎꯟꯠ "Rupees Twenty Eight Thousand Three Hundred Twenty Only" ꯍꯥꯌꯅ ꯄꯥꯏ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯑꯃꯅ CGST Rules ꯒꯤ Rule 46 ꯗ ꯂꯩꯕ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ ꯎꯠꯀꯗꯕꯅꯤ (ꯁꯞꯂꯥꯌꯔ ꯑꯃꯁꯨꯡ ꯂꯧꯕ ꯃꯤꯒꯤ GSTIN, ꯁꯤꯔꯤꯌꯦꯜ ꯅꯝꯕꯔ, ꯇꯥꯡ, HSN, taxable value, ꯇꯦꯛꯁꯀꯤ ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯑꯦꯃꯥꯎꯟꯠ, ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ, ꯁꯥꯏꯟ)꯫ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯂꯩꯕ ꯃꯤ ꯑꯃꯗ ₹50,000 ꯅꯠꯇ꯭ꯔꯒ ꯃꯗꯨꯗꯒꯤ ꯍꯦꯟꯕ ꯌꯣꯟꯕꯗ, ꯂꯩꯕ ꯃꯤꯒꯤ ꯃꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯠ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯒꯗꯕꯅꯤ꯫ ꯐꯦꯕ꯭ꯔꯨꯋꯥꯔꯤ 1, 2026 ꯗꯒꯤ ꯑꯅꯧꯕ ꯁꯞꯂꯥꯏꯁꯤꯡꯗ 28% GST ꯔꯦꯠ ꯁꯤꯖꯤꯟꯅꯗꯦ; ꯃꯦꯀꯔꯒꯤ ꯔꯦꯠ ꯂꯤꯁ꯭ꯇꯅ ꯕꯤꯂꯒꯤ ꯇꯥꯡ ꯃꯇꯨꯡ ꯏꯟꯅ ꯆꯠꯂꯤ꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯑꯔꯥꯅꯕ ꯇꯦꯛꯁꯀꯤ ꯃꯈꯜ (CGST + SGST ꯒꯤ ꯃꯍꯨꯠꯇ IGST)꯫ ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯑꯃꯁꯨꯡ ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯁ꯭ꯇꯦꯠ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫
- GST ꯌꯥꯎꯅ ꯔꯦꯠ ꯏꯕ꯫ ꯔꯦꯠ ꯑꯁꯤ GST ꯒꯤ ꯃꯃꯥꯡꯒꯤꯅꯤ; ꯃꯦꯀꯔꯅ GST ꯍꯥꯄꯆꯤꯜꯂꯤ꯫
- ꯀꯁ꯭ꯇꯃꯔꯅ ꯐꯪꯂꯕ ꯃꯇꯨꯡꯗ ꯑꯔꯤꯕ ꯏꯟꯚꯣꯏꯁ ꯍꯣꯡꯗꯣꯀꯄ꯫ ꯃꯗꯨꯒꯤ ꯃꯍꯨꯠꯇ ꯈꯦꯠꯅꯕꯒꯤꯗꯃꯛ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯅꯠꯇ꯭ꯔꯒ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯄꯤꯕꯤꯌꯨ꯫